20Nutrients are utilized and re-constructed by endodermal epithelial cells (EECs) in yolk 21 sac membranes in avian species. Sterol-O acyltransferase 1 (SOAT1) is the key enzyme to 22 convert cholesterol to cholesteryl ester for delivery to growing embryos. During 23 development, absorption of yolk is matched with significant changes of SOAT1 mRNA 24 and enzyme activity. miRNAs regulate angiogenesis and metabolism during mammalian 25 development. However, the involvement of miRNAs in lipid utilization during avian 26 embryogenesis remains ambiguous. 27 Using a miRNA sequencing technique, we found several candidate miRNAs and 28 confirmed expression patterns with real time PCR. They were selected for as candidates 29 targeting the receptor (TGFβ receptor type 1, TGFBR1) that may regulate SOAT1. Similar 30 to SOAT1 mRNA accumulation, the gga-miR-181a-5p expression was gradually elevated 31 during development, but the concentration of gga-miR-429-3p was in the opposite 32 direction. Transfection with gga-miR-181a-5p or gga-miR-429-3p inhibited TGFBR1 and 33 SOAT1 in EECs. The 3' untranslated region (3'UTR) of TGFBR1 was then confirmed to 34 be one of the targets of gga-miR-181a-5p and gga-miR-429-3p. Taken together, expression 35 of miRNAs during embryonic development regulates SOAT1 expression by inhibiting the 36 3'UTR of TGFBR1. This is indicative of possible regulation of avian yolk lipid utilization 3 37 and modification of hatchability by changing miRNA expressions. 38 39 Introduction 40 SOAT1 (sterol-O acyltransferase 1), also named ACAT1 (acyl-Coenzyme A: 41 cholesterol acyltransferase 1), is the key enzyme to catalyze cholesterol conversion into 42 cholesteryl ester, by adding fatty acyl coenzyme A; thus, a less polar molecule is produced 43 [1]. Yolk sac membrane (YSM), a three-layer extraembryonic tissue, serves crucial roles 44 for avian embryos during the entirety of embryonic development. We demonstrated that 45 SOAT1 activity in endodermal epithelial cells (EECs, the third layer of YSM) was 46 activated by specific nutrients and hormones through the cAMP-dependent PKA signaling 47 pathway, and accumulated more cholesterol ester in EECs [2]. 48 The diversity of bio-functions and involvement of non-coding RNAs has raised 49 considerable issues. Non-coding RNAs include short (microRNAs, miRNAs) and long 50 non-coding (lncRNAs), ribosomal (rRNAs), transfer (tRNAs), small nuclear (snRNAs), 51 small nucleolar (snoRNAs), transfer-messenger (tmRNAs) and telomerase RNAs [3]. The 52 functions and regulations of miRNAs have been examined in mammalian species for 53 decades. Mainly, mature miRNAs are paired to 3' untranslated regions (UTR) or 5'UTR 54 by identifying seed regions of target genes [4]. 4 55 During avian embryonic development, the comprehensive whole mount in situ 56 hybridization expression analysis of 111 mature miRNA sequences in chicken embryos 57 revealed that miRNAs showed a variety of patterns in the early stages of development [5]. 58 Tissue specific-expressed miRNAs were also found to regul...